MACRIA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MACRIA
Largest movements
- Tangible fixed assets -€6,187
down €6,187 (-9.5%), from €64,854 to €58,666
of which Land and buildings: -€4,708
- Cash +€1,473
up €1,473 (+111.8%), from €1,318 to €2,791
mainly Depreciation (+€6,187) and Net result for the year (+€1,590)
- Debts after one year -€7,783
down €7,783 (-20.5%), from €37,920 to €30,137
- Reserves +€1,172
up €1,172 (+5.4%), from €21,828 to €23,000
- Gross operating margin +€3,997
up €3,997 (+69.1%), from €5,784 to €9,781
- Taxes +€541
new in 2025: €541
- Financial income +€250
up €250 (+350.5%), from €71 to €321
- Depreciation +€226
up €226 (+3.8%), from €5,962 to €6,187
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,909 | €64,637 | -€5,272 | -7.5% |
| Fixed assets | 21/28 | €64,854 | €58,666 | -€6,187 | -9.5% |
| Tangible fixed assets | 22/27 | €64,854 | €58,666 | -€6,187 | -9.5% |
| Land and buildings | 22 | €61,887 | €57,179 | -€4,708 | -7.6% |
| Plant, machinery and equipment | 23 | €1,598 | €1,121 | -€477 | -29.9% |
| Furniture and vehicles | 24 | €1,369 | €366 | -€1,003 | -73.2% |
| Current assets | 29/58 | €5,056 | €5,971 | +€915 | +18.1% |
| Amounts receivable within one year | 40/41 | €3,738 | €3,180 | -€558 | -14.9% |
| Trade receivables | 40 | €1,100 | €1,100 | = | 0.0% |
| Other amounts receivable | 41 | €2,638 | €2,080 | -€558 | -21.2% |
| Cash at bank and in hand | 54/58 | €1,318 | €2,791 | +€1,473 | +111.8% |
| Total equity and liabilities | 10/49 | €69,909 | €64,637 | -€5,272 | -7.5% |
| Equity | 10/15 | €23,828 | €25,418 | +€1,590 | +6.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,828 | €23,000 | +€1,172 | +5.4% |
| Distributable reserves | 133 | €21,828 | €23,000 | +€1,172 | +5.4% |
| Profit (loss) carried forward | 14 | - | €418 | +€418 | |
| Amounts payable | 17/49 | €46,081 | €39,218 | -€6,862 | -14.9% |
| Amounts payable after more than one year | 17 | €37,920 | €30,137 | -€7,783 | -20.5% |
| Financial debts | 170/4 | €37,920 | €30,137 | -€7,783 | -20.5% |
| Amounts payable within one year | 42/48 | €8,161 | €9,081 | +€920 | +11.3% |
| Financial debts | 43 | €7,525 | €7,783 | +€257 | +3.4% |
| Credit institutions | 430/8 | €7,525 | €7,783 | +€257 | +3.4% |
| Trade debts | 44 | €636 | €757 | +€122 | +19.1% |
| Suppliers | 440/4 | €636 | €757 | +€122 | +19.1% |
| Taxes, remuneration and social security | 45 | - | €541 | +€541 | |
| Taxes | 450/3 | - | €541 | +€541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,962 | €6,187 | +€226 | +3.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €5,784 | €9,781 | +€3,997 | +69.1% |
| Operating profit (loss) | 9901 | -€296 | €3,473 | +€3,769 | |
| Financial income | 75/76B | €71 | €321 | +€250 | +350.5% |
| Recurring financial income | 75 | €71 | €321 | +€250 | +350.5% |
| Financial charges | 65/66B | €1,733 | €1,663 | -€70 | -4.0% |
| Recurring financial charges | 65 | €1,733 | €1,663 | -€70 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,957 | €2,131 | +€4,089 | |
| Income taxes | 67/77 | - | €541 | +€541 | |
| Profit (loss) for the period | 9904 | -€1,957 | €1,590 | +€3,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,957 | €1,590 | +€3,547 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.